This study aims to investigate the effects of liquidity, financial leverage, capital structure, and operating cash flow on financial performance, with financial distress serving as a mediating variable. The population comprises transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 37 companies. The sample includes 20 companies, with quarterly financial reports yielding 400 observations. Secondary data were employed, and purposive sampling was utilized for sample selection. The analysis was conducted using panel data analysis at a 5% significance level, facilitated by STATA Version 17 software. Mediation was tested utilizing the Sobel test with a critical value of 1.96. The results reveal that liquidity significantly impacts both financial distress and financial performance; financial leverage significantly affects both financial distress and financial performance; capital structure significantly influences financial distress but does not significantly affect financial performance; operating cash flow does not significantly impact financial distress but significantly affects financial performance. Collectively, liquidity, financial leverage, capital structure, and operating cash flow significantly influence financial distress. Furthermore, liquidity, financial leverage, capital structure, operating cash flow, and financial distress together have a significant effect on financial performance. Mediation analysis indicates that financial distress significantly mediates the relationships between liquidity, financial leverage, capital structure, and financial performance, whereas financial distress does not significantly mediate the effect of operating cash flow on financial performance. It is recommended that transportation and logistics companies listed on the IDX actively enhance liquidity, optimally manage leverage and capital structure, and strengthen operational cash flow management to minimize financial distress risk and sustain financial performance.

This study explores the impact of organizational commitment, rewards, and punishment on employee performance at Perum DAMRI Bandar Lampung, a branch of the state-owned enterprise specializing in land transportation services for passengers and cargo. The research arises from the necessity to improve employee performance by leveraging both internal and external motivational factors, including employee loyalty, reward systems, and disciplinary actions. Using a quantitative research design, data were collected through a structured survey distributed to 168 active employees of the organization. The collected data were then analyzed using multiple linear regression through SPSS version 24. The study found that organizational commitment and rewards have a significant and positive influence on employee performance. These findings support the proposed hypotheses and highlight the importance of fostering employee loyalty and implementing an effective reward system to boost performance outcomes. In contrast, the analysis revealed that punishment does not have a significant positive effect on employee performance. This suggests that punitive measures alone may not be effective in encouraging desired work behaviors or improving overall performance. Based on these findings, it is recommended that Perum DAMRI Bandar Lampung prioritize initiatives that strengthen organizational commitment and develop a fair, transparent, and performance-based reward system. Such efforts are likely to enhance employee motivation and productivity. Additionally, the current approach to punishment should be critically evaluated to determine its role and effectiveness in supporting performance goals. A more constructive disciplinary framework may be needed to align with modern human resource management practices. This study contributes to the broader understanding of performance management in state-owned enterprises, especially in the transportation sector.

This research focuses on analyzing the impact of fundamental financial ratios on stock prices in the banking sector, specifically examining PT. Bank Mandiri Tbk. The key financial ratios investigated include Return On Assets (ROA), Loan to Deposit Ratio (LDR), Non-Performing Loans (NPL), and the ratio of Operating Expenses to Operating Income (BOPO). The study employs a quantitative descriptive research method, utilizing secondary data sourced from annual reports spanning the period from 2014 to 2023. Multiple linear regression analysis is utilized as the primary analytical tool to address the research questions and hypotheses. The findings of the study reveal that the independent variables—ROA, LDR, NPL, and BOPO—significantly influence stock prices, both in isolation and collectively. This indicates that these financial ratios are critical indicators for investors and stakeholders when evaluating the performance and market value of banking institutions. The research highlights the importance of these financial metrics in shaping market perceptions and stock valuations, providing valuable insights for investors, financial analysts, and decision-makers in the banking industry. Furthermore, the study contributes to the existing body of knowledge regarding the relationship between financial performance indicators and stock market behavior. By emphasizing the correlation between these ratios and stock prices, the research underscores the necessity for stakeholders to monitor and analyze these key financial metrics to make informed investment decisions. Overall, the results affirm the relevance of fundamental financial ratios in assessing the financial health and competitive positioning of banks, particularly in the context of PT. Bank Mandiri Tbk. This analysis not only enriches the literature on banking finance but also serves as a practical guide for stakeholders aiming to optimize their investment strategies based on financial performance indicators.

This study aims to determine the influence of intellectual capital, company age, company size, and managerial ownership on firm value, with Good Corporate Governance (GCG) acting as a moderating variable. In addition to analyzing the overall effect of each variable, this study also divides the analysis into three distinct periods: the normal period, the pandemic period, and the recovery period. The population of the study includes companies in the hotel, restaurant, and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX) during the period of 2018 to 2022. The sample was selected using purposive sampling, resulting in a total of 24 companies with 120 observations analyzed. To test the hypotheses and analyze the data, this study employed the Statistical Product and Service Solutions (SPSS) software version 25. The results indicate that intellectual capital and company age do not have a significant effect on firm value. In contrast, company size and managerial ownership were found to have a significant influence on firm value, suggesting that larger companies and those with higher levels of managerial ownership tend to have stronger firm value. Furthermore, Good Corporate Governance (GCG), when tested as a moderating variable, did not significantly strengthen the relationship between intellectual capital and firm value. When viewed across the three time periods—normal, pandemic, and recovery—intellectual capital, company age, managerial ownership, and the moderating effect of GCG consistently showed no significant influence on firm value. However, the study reveals a notable exception in the case of company size. During both the pandemic and recovery periods, company size was shown to significantly affect firm value. This suggests that during periods of crisis and recovery, firm size plays a more crucial role in maintaining or increasing firm value, possibly due to greater resources, resilience, and operational capacity possessed by larger firms.

As one of the oldest hospitals in Bekasi Regency, KM I Hospital is required to remain trusted by patients in choosing health services including inpatient care. The decline in BOR (Bed Occupancy Rate) experienced by KM I Hospital in the last 1 year indicates that hospital marketing needs to be improved.  This study aims to analyze the effect of competitive advantage and informational reference groups on patient's decision in choosing inpatient services with benevolence trust as an intervening variable at KM I Hospital. The research method uses a quantitative explanatory research approach. Respondents were 185 patients at KM I Hospital who were willing to be hospitalized. The sample collection technique was purposive sampling. Data collection used a questionnaire, and the data analysis technique used SEM-PLS. Results show that Competitive Advantage and Informational Reference Group have a direct and indirect effect on patient’s decision to choose inpatient services through benevolence trust at KM I Hospital (p<0.05). These results theoretically support previous theories and research. Managerially, it is expected to provide input for KM I Hospital management to increase competitive advantage and strengthen informational reference groups. These efforts can increase benevolence trust and ultimately increase patient’s decision to choose inpatient services.

The rapid development of artificial intelligence (AI) presents new challenges and opportunities in the practice of financial auditing, especially regarding the efficiency and accuracy of audit results, which are still the main problems. This study aims to examine the impact of financial audit transformation through the application of AI using a mixed methods approach. Quantitative data were collected from 100-150 internal and external auditors in medium to large companies in East Java Province who have been using AI for at least one year, and analysed using Structural Equation Modeling (SEM) with AMOS. Qualitative data was obtained through in-depth interviews to explore perceptions and challenges of AI implementation. The results showed that AI significantly improved the efficiency of the audit process and the accuracy of risk and fraud detection, despite barriers such as change resistance and limited auditor competence. This research makes important contributions to the development of modern audit theory and offers strategic recommendations for practitioners and regulators to optimise AI integration in financial auditing. Practical implications include the need for auditor training and strengthening technology infrastructure to support sustainable digital transformation. 

Business performance remains a concern in business, as well as for SMEs. This study aims to investigate whether product innovation can be a mediator of the influence of family support on SME performance, because innovation is one of the important things for an entrepreneur. This study used a quantitative approach with a cross-section method, with purposive sampling of food and beverage SMEs in Jakarta. Data collection through Google Form obtained 50 questionnaires that were completely filled out and met the requirements. The analysis in this study with Partial Least Square-Structural Equation Modeling (PLS-SEM), and SmartPLS v.4.0 was used in data processing. After the variables were declared valid and reliable, testing was carried out on the four hypotheses proposed. From the test results, the path coefficient results of the family support variable have a positive but insignificant effect on the performance of food and beverage SMEs in Jakarta. Product innovation has a positive and significant effect, and product innovation is able to mediate the influence of family support on SME performance. The results of this study are expected to be input for policy makers for SMEs to be able to improve performance through product innovation, so that through product innovation, SMEs are able to compete and experience improvements in performance.

This research investigates the relationship between public service motivation (PSM) and employee performance (EP) within public sector organizations. Utilizing a mixed-methods approach, the study analyzes quantitative data from employee surveys and qualitative insights from interviews with public sector employees. The findings reveal a significant positive correlation between PSM and EP, indicating that employees who are motivated by a desire to serve the public tend to exhibit higher performance levels. Additionally, the research identifies key factors that enhance this relationship, including organizational support, leadership styles, and job design. The study highlights the importance of fostering a motivating work environment to improve employee performance in the public sector. Based on these findings, recommendations for future research and practical implications for public sector management are provided, emphasizing the need for targeted training programs and employee engagement strategies. This research contributes to the understanding of how intrinsic motivations can drive performance outcomes in public service settings.

The purpose of the study was to determine the direct and indirect influence of workload variables, organizational culture on organizational citizenship behavior through organizational commitment on employees of PT. Daihatsu Capella Medan. The type of research is associative causal and uses quantitative research methods. The population in this study were all employees at PT. Capella Medan Daihatsu totaling 78 people. The sampling method used the nonprobability sampling method with the census sampling technique. So the sample in this study was 78 employees at PT. Capella Medan Daihatsu. The results of the study are workload directly has a significant effect on organizational commitment at PT. Capella Medan Daihatsu. Organizational culture directly has a significant effect on organizational commitment at PT. Capella Medan Daihatsu. Workload directly has a significant effect on organizational citizenship behavior at PT. Capella Medan Daihatsu. Organizational culture directly has not significant effect on organizational citizenship behavior at PT. Capella Medan Daihatsu. Organizational commitment directly has a significant effect on organizational citizenship behavior at PT. Capella Medan Daihatsu. Workload indirectly has a significant effect on organizational citizenship behavior through organizational commitment at PT. Capella Medan Daihatsu. Organizational culture indirectly has a significant effect on organizational citizenship behavior through organizational commitment at PT. Capella Medan Daihatsu.

These advanced analytical capabilities powered by big data comes into play?in the world of forensic accounting as the new frontier in identifying corruption and fraud. Since corruption and fraud must be tackled with all available tools in developing countries such as Iraq, this study delves detail into the notable positive impact of big data on the practices?of forensic accounting. With a descriptive methodology and statistical analysis, it is the results shows that?the big data in forensic accountant can make it easier for forensic accountants to analyze complex datasets, triangulate, analyze using software, improve risk management to detect fraud, financial irregularities effectively. Overall, the study highlights that big data can be fully utilized in forensic accounting if sufficient investment is made on infrastructure, training, and technology adoption in the?respective industry, with implications for education, practice, and policies development.

This study examines the opportunities and challenges of implementing Customer Relationship Management (CRM) in Class C private hospitals in Bogor, Indonesia. Using a mixed-methods approach, the research combines qualitative and quantitative analyses, including SWOT and Quantitative Strategic Planning Matrix (QSPM) methods, to identify the most effective CRM model. Findings reveal the hospital's internal strengths, weaknesses, external opportunities, and threats, offering strategies to improve patient engagement and operational efficiency. The results emphasize the critical role of digital transformation, staff training, and strategic adaptation to meet the needs of non-BPJS patients in a rapidly evolving healthcare landscape. The research contributes significantly to the development of CRM models tailored to healthcare institutions in emerging market..

The objectives of this research are: (1) Producing interactive learning media based on articulate storyline 3 in high school accounting learning subjects. (2) Producinh interactive learning media based on articulate storyline 3 which is feasible in learning high school accounting. (3) Knowing the effectiveness of interactive media development based on articulate storyline 3 in high school accounting subjects in increasing students' learning motivation.The type of the research used is research and development with the ADDIE model. The media trial design used a nonequivalent control group experimental design. The feasibility of the product was tested by media experts, material experts, learning practitioners namely teachers, and media users namely students. The media was tested on the research subjects, namely students of class XII IPS 3 SMA N 1 Seyegan. Data collection was carried out by using observation, interviews, and questionnaires. The data collection instruments used interview guidelines, expert validation questionnaire, material validation questionnaire, teacher response questionnaire, student response questionnaire, and student motivation questionnaire. The feasibility of the learning media produced was analysed by using 4 scales, namely very feasible, feasible, inappropriate, and very inappropriate. The results of the study show: (1) Interactive learning learning media based on Articulate Storyline 3 has been successfully developed to increase students‘ learning motivation in high school; (2) Interactive learning learning media based on Articulate Storyline 3 is considered feasible by media experts with a score of 3.66; material experts with a score of 3.47; teacher practitioners 3.65; and students 3.38; (3) Based on the difference in gain score of the experimental group (0.61) from the control which is (0.45), learning media can increase students’ learning motivation.

Social media is the main source of information. However, it can also serve as a platform for spreading hoaxes that threaten digital literacy in society. Therefore, an effective da'wah strategy is needed to counter hoaxes, especially among students of the Faculty of Da'wah at IAI Al-Zaytun Indonesia. Students play a key role in understanding and spreading the values of truth and increasing digital literacy in society. This study aims to explore what actions are being taken and the da'wah strategies employed by the students of the Faculty of Da'wah, IAI AL-AZIS, Class VIII. The research method is qualitative, using a case study approach. The data collected for this study came from observations and interviews with students of the Faculty of Da'wah, IAI AL-AZIS, Class VIII. The study results indicate that students of the Faculty of Da'wah, IAI AL-AZIS, Class VIII, have a crucial role in tackling the spread of hoaxes on social media. They adopt several strategies, such as verifying information (tabayyun), ignoring dubious news, reporting accounts spreading hoaxes, and engaging in healthy debates to provide clarification. Most students don't pay much attention to hoaxes, but a small portion are actively involved in countering their spread. This highlights that students from the Faculty of Da'wah are both proactive and responsive in ensuring the accuracy of information and reducing the harmful effects of hoaxes.

This study aims to analyze the influence of Marketing Strategy and Service Effectiveness on Customer Satisfaction at Lotte Grosir Medan. A quantitative approach was used, with data collected through a survey distributed to 100 consumers who participated as respondents. The variables examined include Marketing Strategy (X1), Service Effectiveness (X2), and Customer Satisfaction (Y), measured using a 5-point Likert scale and analyzed with the Statistical Package for the Social Sciences 29 (SPSS 29). The results indicate that the Marketing Strategy is rated as satisfactory with an average score of 3.88, while Service Effectiveness also falls within the satisfactory category with an average score of 3.97. Overall, Customer Satisfaction reached an average score of 3.93, which is also categorized as satisfactory. Regression analysis proves that Marketing Strategy has a positive and significant effect on customer satisfaction, with a positive value of 0.575, t-count of 12.207 > t-table 1.988, and significance of 0.001 < 0.05. Service Effectiveness also positively and significantly influences Customer Satisfaction, with a positive value of 0.365, t-count of 8.020 > t-table 1.988, and significance of 0.001 < 0.05. Together, the variables Marketing Strategy and Service Effectiveness have a positive and significant effect on Customer Satisfaction, with an F-count of 1406.788 > F-table 3.09 and a significance of 0.001 < 0.05. The better the marketing strategy and services implemented by Lotte Grosir Medan, the higher the level of customer satisfaction achieved.

The objective of this study is to analyze how the democratic leadership style and work conflict impact the performance of employees at the Surabaya Branch of PT Victory International Futures. This study adopts a quantitative methodology by gathering primary data through questionnaires using Google Form, employing a 5-point Likert scale. The data was collected from 74 respondents and interviews were conducted with the HRD of PT Victory International Futures Spazio Surabaya. Secondary data is gathered from various sources like books, articles, journals, and theses that delve into this particular research topic. The data was analyzed through Partial Least Square (PLS) which revealed that the performance of employees is mainly impacted by factors such as democratic leadership style and work conflict, while other variables beyond the research model also play a role. The findings revealed that the democratic leadership style contributes positively and significantly to performance, while work conflict also has a positive and significant impact on performance.

This study aims to analyze the business development strategy implemented by the furniture industry community in Probolinggo using the balanced scorecard (BSC) method. The method used in this study is a qualitative descriptive analysis method by conducting interviews, observations, and data documentation in collecting the necessary data. Interviews were conducted on 12 informants consisting of 5 informants from business owners in Jorongan Village, Probolinggo, 3 informants from employees, and 4 from consumers. The results of the study based on the Balanced Scorecard through 4 measurement perspectives show that the financial perspective has decreased in ROI, current ratio , and operating ratio. The growth and learning perspective lacks training for employees and does not utilize technology in the form of social media in its marketing process. The company's readiness in implementing BSC must pay attention to the implementation of a BSC-based performance measurement system by first evaluating the suitability of the characteristics and readiness of the company in implementing BSC. Things that must be prepared are evaluating performance so that it can reflect activities in the company in accordance with the vision, mission, strategy, and objectives that have been set.

Digital transformation in educational services is an important need to improve efficiency and user satisfaction, especially in Islamic boarding schools. One of these innovations is the SISANTRI application used at the Darussalam Blokagung Islamic Boarding School, Banyuwangi, to facilitate the management of information and transactions for guardians of students. However, the effectiveness of this application still faces challenges, such as stagnation in feature development and negative reviews from users.This study aims to analyze the influence of E-Servqual, E-WOM, and E-Trust on E-Customer Satisfaction. Then, analyze the influence of E-Servqual, E-WOM, E-Trust, and E-Customer Satisfaction on customer loyalty. And analyze the role of E-Customer Satisfaction as a mediator of the influence of E-Servqual, E-WOM, and E-Trust on customer loyalty.The research method used is exploratory research and a quantitative approach with data collected through questionnaires distributed to 364 guardians of students selected using the Proportional Stratified Random Sampling technique. The research instrument uses a Likert scale to measure research variables. Then, the collected data is analyzed through several stages, namely determining the value of the variables, testing the research instrument (validity and reliability tests), path analysis using the Partial Least Square (PLS) method, hypothesis testing, and path calculations.The results of the study showed that E-Servqual, E-WOM, and E-Trust significantly influenced E-Customer Satisfaction. In addition, E-Servqual, E-WOM, E-Trust, and E-Customer Satisfaction significantly influenced customer loyalty. Then, customer satisfaction was not able to be a mediating variable between E-Servqual, E-WOM, E-Trust, and customer loyalty, but still contributed to loyalty directly.It can be concluded that improving E-Servqual, E-WOM, and E-Trust is very important to strengthen E-Customer Satisfaction and Customer Loyalty, although E-Customer Satisfaction does not mediate the relationship. Further development should be focused on improving these three main factors that affect customer loyalty.

The Indonesian economy is largely driven by Micro, Small, and Medium Enterprises (MSMEs), which play a vital role in economic growth. MSMEs have proven resilient during economic crises. This study analyzes the impact of Information Technology, Creativity, and Business Capital on MSME sustainability using quantitative methods. Data from 115 MSMEs were gathered through structured questionnaires. The t-test results reveal that Creativity significantly influences MSME sustainability. Similarly, Information Technology and Business Capital have significant positive impacts, aligning with existing literature. The coefficient of determination (R²) of 43.7% shows that these three variables explain variations in MSME sustainability. To enhance Information Technology utilization, MSMEs should improve data systems and provide training for managers. Creativity can be strengthened by fostering innovation and organizing brainstorming sessions. For Business Capital, MSMEs need investment strategies focused on long-term growth. Additionally, increasing market value through product innovation and collaboration is crucial. These efforts are expected to support the sustainability of MSMEs in Bandar Lampung’s fashion sector.

The purpose of this study is to determine the literature review on Influencer marketing and product quality on the purchase intention of generation Z consumers. Advances in internet technology have led to shifts in human lifestyles, especially in purchasing patterns. In writing this article, literature review plays an important role in formulating research ideas, understanding previous findings related to the topic, and identifying gaps in existing knowledge.A systematic literature review (SLR) was conducted in two well-known databases, ScienceDirect and Scopus. After applying the inclusion and exclusion criteria, 1,498 out of 2,036 articles were assessed as relevant, after which these papers were carefully examined to produce an in-depth analysis of the subject. Ultimately, 13 papers were selected for in-depth examination in the study. Based on SLR data, the articles were written between 2021 and 2024. The research methodology used in this paper includes descriptive analysis and bibliographic analysis.The results of writing the article are known that Influencer marketing is one of the company's strategies in achieving their strategic goals by utilizing influencers as messengers for products or brands so that they can reach a wider market.Brand is the identity of a company, where companies build a good brand image so that potential consumers can remember the good image of a product and stick to potential consumers.The results of this study show that many factors influence consumer behavior, including the role of influencers, product quality, and social media marketing strategies.

This study uses a descriptive qualitative method to analyze the intrinsic and extrinsic work motivation of individuals with disabilities at UMKM Arsyadina in Surabaya. Data was collected through interviews, observations, and documentation involving several informants, including the owner, non-disabled employees, and employees with disabilities who have worked for approximately two years. The data obtained was then analyzed using data condensation techniques, data presentation, and conclusion drawing. The results of the analysis indicate that individuals with disabilities have high motivation to work, driven by both internal and external factors. Moreover, the inclusive and adaptive work environment at UMKM Arsyadina contributes significantly to enhancing their work enthusiasm. These findings provide valuable insights into the motivational factors that enable individuals with disabilities to perform well in the workplace.

Employee performance, particularly in the customer care department, is crucial as all aspects of hospital care related to patient experience. Effective and responsive interactions can enhance patient satisfaction, build trust, and create a supportive environment that aids the healing process. Additionally, customer care employees serve as a bridge between patients and medical staff, ensuring that patients' needs and inquiries are addressed with distinction. Therefore, it is essential for hospital management to maintain employee performance by providing work motivation, discipline, and appropriate compensation. This study aims to analyze the partial and simultaneous effects of work motivation, work discipline, and compensation on improving employee performance in the Customer Care Department of Bandung Adventist Hospital. This descriptive quantitative research was conducted with 30 customer care employees at Bandung Adventist Hospital in early September 2024. The findings indicate that work motivation and compensation do not significantly affect employee performance according to the data analysis, whereas work discipline has a significant impact on employee performance. However, when considered together, work motivation, work discipline, and compensation collectively have a significant effect, accounting for 44.1% of the variance. From this data, it can be concluded that maintaining work motivation, discipline, and compensation together can help sustain employee performance in the Customer Care Department of Bandung Adventist Hospital.

This study deals with the influence of Total Quality Management (TQM) on business performance through competitive advantage. The purpose of this study is to determine how the influence of Total Quality Management on business performance with competitive advantage as a mediating variable on oil palm fruit producers in Lampung Province. The sample taken in this study was 115 heads of oil palm fruit farmer groups in Lampung Province. Sampling using a non-probability sampling method with random sampling techniques. This study uses a quantitative research type with descriptive statistical analysis and inferential statistical analysis. The method used is Partial Least Square (PLS) and uses SmartPLS 4 software. The results of this study indicate that Total Quality Management (TQM) has a positive and significant influence on business performance and competitive advantage on oil palm fruit producers in Lampung Province. Competitive advantage in mediating is not full because its influence is smaller than the direct influence.
 

The rapid development of technology has led to innovations in various areas, including mobile payments. Mobile payments are one of the innovations in financial technology designed to facilitate online transactions. In Indonesia, there are numerous mobile payment service providers, making competition increasingly fierce. One of the popular e-wallets in Indonesia is ShopeePay, a service created by Shopee. This study aims to analyze the importance and performance levels of various electronic service quality factors and assess user satisfaction with ShopeePay. This research is a survey-based study with a sample of 100 respondents. The analysis was conducted using Importance Performance Analysis (IPA) and Customer Satisfaction Index (CSI) to measure the importance and performance of each ShopeePay service quality factor and the satisfaction of its users. The results show that out of 24 ShopeePay service quality factors, 13 were considered important by respondents. The average importance rating was 4.07, while the average performance rating was 3.94. This results in a harmony between importance and performance of 97%. The Customer Satisfaction Index (CSI) for ShopeePay services in the Banten area was 78.77%, placing it in the "satisfying" category. This study has several limitations, including its focus on the Banten area, a limited and homogeneous respondent group, potential bias from online surveys, and not accounting for external factors or long-term changes in user perceptions of ShopeePay.

Financial risk management is an important element in maintaining global economic stability. This study explores the relationship between regulation, technological innovation, and sustainability as three main pillars in modern financial risk management. Using the Semantic approach Literature Review (SLR), this study analyzes the literature from 50 selected scientific articles published between 2018 and 2024. The results of the study show that regulations such as Solvency II and IFRS 17 strengthen transparency and accountability, while innovative technologies such as parametric insurance and resilience bonds increase the efficiency of risk management. In addition, sustainability, which is realized through initiatives such as green insurance and sharia insurance, is a key pillar in mitigating systemic risk.However, the study identified a number of challenges, including fragmentation of regulations across countries, limited access to technology in developing countries, and moral hazard in implementing sustainability. To overcome these obstacles, a collaborative strategy involving governments, the private sector, and the international community is needed to harmonize global regulations, strengthen technology infrastructure, and improve technology and sustainability literacy. This study contributes to presenting a comprehensive financial risk management framework by recommending strengthening the synergy between regulation, technology, and sustainability. This study also provides practical guidance to address global challenges in financial risk management, while also providing a basis for further in-depth research on specific sectors, geographic regions, and the integration of technology and sustainability.

The One Stop Service provided by the Indonesian Food and Drug Authority is designed to streamline the registration procedures for herbal medicines, cosmetics, and health supplements. This service is essential for improving efficiency, accessibility, and user satisfaction; however, empirical evaluations of user satisfaction remain limited. Previous studies highlight that service quality, communication, and responsiveness are key factors influencing satisfaction, but specific research on BPOM’s OSS is scarce. This study aims to evaluate user satisfaction levels, identify key determining factors, and provide recommendations for improving the service. A quantitative approach was employed, collecting data through questionnaires from participants who engaged in the service, both offline and online. The results indicate that most respondents were satisfied, particularly with processing time, ease of access, and staff responsiveness. However, areas requiring improvement include the development of digital features, more equitable service distribution, and enhanced transparency in communication. This study offers novelty by emphasizing the importance of a holistic approach that incorporates dimensions of communication, privacy, and inclusivity.

With the concept of a Leadership Capability model based on the development of Emotional Competency which aims to anticipate the combination of Human Resource Management Strategy and team performance. As a statistical test, this research raises four variables, namely: Human Resource Management Strategy, Emotional Competency Based Leadership Ability, Job Crafting Behavior and Teamwork Performance. Empirical testing through a survey of 120 respondents, namely the school principal's work team consisting of the principal, deputy principal and head of administration who are members of the State High School development team in Central Java, Indonesia. Revealed the role of Leadership Ability based on Emotional Competence. In this research, to mediate Strategic Human Resource Management with team work performance. There are two limitations, the first is that the survey was only conducted at State High Schools and SKM in the province of Central Java, Indonesia, the second limitation is that it focuses on the mediator of Leadership Ability Based on Emotional Competence. This does not consider the existence of other variables from human resource management theory. intelligence theory, social exchange, service dominant logic, agency and others. At a practical level, the perspective of the relationship between Emotional Competency Based Leadership Capabilities, Strategic Human Resource Management and Teamwork Performance provides guidance on how public organizations such as schools can strive for value alignment to encouraging Emotional Competency Based Leadership Capabilities which in turn will improve team work performance